2019 (5) TMI 315

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..... under section 154 of the I.T. Act. Since the CIT(A) decided the appeal on merits vide Order dated 24.07.2018 as is contended by the D.R., therefore, there was no jurisdiction with the CIT(A) to review its own order or to re-appraise the issue already decided on merits. CIT(A), therefore, correctly dismissed the application under section 154 - Appeal of assessee is accordingly dismissed. - ITA .....

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..... find any mistake apparent from the record, therefore, application under section 154 was dismissed. 3. The assessee in the present appeal has challenged the Order of the Ld. CIT(A) under section 154 of the I.T. Act. The assessee has been notified the date of hearing through registered post. However, none appeared on behalf of the assessee at the time of hearing of the appeal. .....

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..... fere with the Order of the Ld. CIT(A) in rejecting the application under section 154 of the I.T. Act. Since the Ld. CIT(A) decided the appeal on merits vide Order dated 24.07.2018 as is contended by the Ld. D.R., therefore, there was no jurisdiction with the Ld. CIT(A) to review its own order or to re-appraise the issue already decided on merits. The Ld. CIT(A), therefore, correctly .....

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